afriref › Countries › Senegal › Withholding tax rates

Senegal Withholding tax rates

Senegal Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.

The withholding taxes Senegal levies at source on payments to non-residents - the retenue on revenus de valeurs mobilieres (dividends), the retenue on revenus de creances, depots et cautionnements (interest), and the retenue a la source of CGI article 202 on services, royalties and performers' fees paid to persons without a permanent professional installation in Senegal - each at its domestic statutory rate before any double-tax convention relief. Imposed by the Code general des impots (loi n.2012-31 du 31 decembre 2012, as amended), administered by the Direction generale des Impots et des Domaines (DGID).

Compare withholding tax rates across all 34 African countries →

Current valuestructured — see the API
In force from2022-05-27
Official sourceSenegal, Code general des impots (annotated consolidation, January 2023): art. 173(2) (loi n.2022-19 du 27 mai 2022) - '10%, pour les produits des actions, parts sociales et parts d'interets des societes passibles de l'impot sur les societes; 13%, pour les revenus d'obligations... 16%, pour les autres revenus de capitaux mobiliers... revenus des creances, depots et cautionnements. Ce taux est ramene a 8% pour les interets... des comptes de depots et des comptes courants... d'une banque...'; art. 202(3) - 'Le taux de la retenue, est fixe a 25% du montant net des sommes imposables versees... Ce montant net est determine en appliquant aux encaissements bruts une deduction de 20%.'
Last verified2026-08-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Rates are quoted from the full annotated CGI consolidation of January 2023 (incorporating loi n.2022-19 and loi n.2022-22), retrieved via a practitioner mirror because impotsetdomaines.gouv.sn is unreachable from this vantage; the text is the statute itself, not a summary. Finance-law changes after January 2023 to these specific rates were not detected but the consolidation basis is January 2023.
Provenancesource fingerprint

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Senegal withholds under distinct regimes at different rates by payment type. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Art. 202 opens 'Sous reserve des dispositions des conventions internationales'. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. ROYALTIES AND SERVICES SHARE ONE HEAD: art. 202 captures professional-activity remuneration, inventors' and authors' rights and 'tous autres produits tires de la propriete industrielle ou commerciale' as well as 'prestations de toute nature fournies ou utilisees au Senegal', at 25% of a net amount fixed at 80% of gross - an EFFECTIVE 20% OF THE GROSS PAYMENT, which is the rate served. BRANCH PROFITS: half the Senegalese profits of a foreign company not reinvested in Senegal are deemed distributed to non-resident associates and bear a FINAL 20% retenue (art. 204). SERIES BASIS. effective_from is 27 May 2022, the date of loi n.2022-19 which re-enacted the art. 173(2) rate scale; the art. 202 mechanism predates it. Verified against the January 2023 annotated consolidation.

Get it programmatically

curl https://afriref.dev/v1/sn/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/sn/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/sn/withholding-tax

Other Senegal series: policy interest rate · VAT standard rate (TVA) · VAT registration threshold · Minimum wage (SMIG / SMAG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Statutory interest (taux de l'intérêt légal) · Personal income tax brackets · Statutory social-insurance contributions

The same figure elsewhere: South Africa · Tanzania · Togo · Tunisia · Uganda · all 34